Flat panel heater



FIG. 1 is a front right perspective view of the flat panel heatershowing the new design;

FIG. 2 is a front elevation view thereof;

FIG. 3 is a back elevation view thereof;

FIG. 4 is a left side elevation thereof;

FIG. 5 is a right side elevation thereof;

FIG. 6 is a top plan view thereof; and,

FIG. 7 is a bottom plan view thereof.

The broken lines in the drawings are for illustrative purposes only andform no part of the claimed design.

The ornamental design for a flat panel heater, as shown and described.